"For donations, on the one hand, [are] the food-provisions and the special seating-arrangements[1] and the tax-exemptions and the priesthoods and whatever else distinguishes men. Gifts, on the other hand, [are] gold, silver, horses, slaves and whatever depicts wealth."[2]
So from the [word] dw=ra [comes] dwra/[3] and with a superfluous epsilon dwrea/.
Or [differentiated] thus: gifts [are] the things offered for bribery, but donations for honour.[4]